Author: OECD
Publisher: OECD Publishing
ISBN: 9264039031
Category :
Languages : en
Pages : 222
Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
Tax Co-operation 2007 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9264039031
Category :
Languages : en
Pages : 222
Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
Publisher: OECD Publishing
ISBN: 9264039031
Category :
Languages : en
Pages : 222
Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
Tax Co-operation 2007 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264039025
Category :
Languages : en
Pages : 224
Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
Publisher: OECD Publishing
ISBN: 9789264039025
Category :
Languages : en
Pages : 224
Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
Tax Co-operation 2008 Towards a Level Playing
Author: OECD
Publisher: OECD Publishing
ISBN: 9264039260
Category :
Languages : en
Pages : 218
Book Description
OECD's second annual assessment of transparency and tax information exchange policies in more than 80 economies which highlights changes made over the last year in the domestic laws and regulations covered by the 2007 assessment.
Publisher: OECD Publishing
ISBN: 9264039260
Category :
Languages : en
Pages : 218
Book Description
OECD's second annual assessment of transparency and tax information exchange policies in more than 80 economies which highlights changes made over the last year in the domestic laws and regulations covered by the 2007 assessment.
Tax Co-operation 2009 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9264047921
Category :
Languages : en
Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Publisher: OECD Publishing
ISBN: 9264047921
Category :
Languages : en
Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Tax Co-operation 2010 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9264086579
Category :
Languages : en
Pages : 302
Book Description
The Global Forum' annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world's major financial centres.
Publisher: OECD Publishing
ISBN: 9264086579
Category :
Languages : en
Pages : 302
Book Description
The Global Forum' annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world's major financial centres.
Tax Co-operation 2006 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9264024085
Category :
Languages : en
Pages : 252
Book Description
This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.
Publisher: OECD Publishing
ISBN: 9264024085
Category :
Languages : en
Pages : 252
Book Description
This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.
Tax Co-operation 2010 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264086562
Category :
Languages : en
Pages : 304
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes's annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including ...
Publisher: OECD Publishing
ISBN: 9789264086562
Category :
Languages : en
Pages : 304
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes's annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including ...
Tax Co-operation 2010
Author:
Publisher:
ISBN:
Category : Government information
Languages : en
Pages : 297
Book Description
Publisher:
ISBN:
Category : Government information
Languages : en
Pages : 297
Book Description
Judicial Interpretation of Tax Treaties
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699
Book Description
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699
Book Description
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Wealth Management Planning
Author: Malcolm James Finney
Publisher: John Wiley & Sons
ISBN: 0470742313
Category : Business & Economics
Languages : en
Pages : 588
Book Description
Wealth Management Planning addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax. It is aimed at those involved in providing advice in the field of wealth management planning including solicitors, accountants, financial planners, private bankers, trustees, students of tax and law and the layman seeking in depth knowledge. The recent Finance Acts 2006 and 2008, in particular, have modified significantly the tax rules in key areas applicable to wealth management planning. These new tax rules are all addressed in detail in this book and include the pre and post Finance Act 2006 inheritance tax treatment of trusts; the new post Finance Act 2008 residence rules; and the new Finance Act 2008 rules applicable to non-domiciled individuals and the tax treatment of off shore trusts. In view of the increasingly international nature of wealth management planning the book attempts to place the UK tax rules in an international context addressing such issues as: the role of wills in the international arena; the implications of the EU; the suitability of off shore financial centres; and the role and use of double taxation agreements. Appendices bring together useful material produced by HMRC and a detailed bibliography for the interested reader is also included. “ This book gives comprehensive coverage to the complicated subject of taxation for Financial Planners. It will be very valuable to all those Financial Planners who wish to extend their learning and reference and desire to meet the needs of clients”. NICK CANN, CHIEF EXECUTIVE OF THE INSTITUTE OF FINANCIAL PLANNING. “ In this book, Malcolm Finney presents a comprehensive summary of the UK tax rules in straightforward language and with many practical examples. It is a notable achievement to put incomprehensible tax legislation into such readily understandable terms; anyone advising on wealth management will find this to be an invaluable guide to the subject”. MALCOLM GUNN, CONSULTANT, SQUIRE, SANDERS & DEMPSEY “ The author demonstrates considerable skill in explaining complicated tax rules in a manner that makes them easy to assimilate and understand. The book contains Chapter summaries, useful Appendices and numerous worked examples, which provide a very clear, helpful explanation of some difficult tax rules. The book’s contents cover wide areas of the tax system, and yet provide sufficient technical depth to be a valuable point of reference for those involved in wealth management and financial planning”. MARK McLAUGHLIN, MARK McLAUGHLIN ASSOCIATES, MANAGING EDITOR OF TAXATIONWEB “ A valuable new text explaining the tax treatment applicable to financial planning products and strategies for UK domiciled persons (UK resident or expats) and non domiciled UK residents. This book will be of interest to a wide readership ranging from students of law and tax, the interested layman seeking in depth knowledge and professionals including solicitors, accountants, financial planners, private bankers and trustees. Malcolm is to be commended on distilling a vast amount of detailed material into a logical and well ordered framework”. ANDREW PENNEY, MANAGING DIRECTOR, ROTHSCHILD TRUST CORPORATION LTD “ Malcolm Finney’s book is stimulating, innovative and refreshingly practical. Anyone wanting either a high-level understanding of tax principles involved in wealth management or a deeper insight should read this book”. JACOB RIGG, HEAD OF POLICY, SOCIETY OF TRUST AND ESTATE PRACTITIONERS, ST
Publisher: John Wiley & Sons
ISBN: 0470742313
Category : Business & Economics
Languages : en
Pages : 588
Book Description
Wealth Management Planning addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax. It is aimed at those involved in providing advice in the field of wealth management planning including solicitors, accountants, financial planners, private bankers, trustees, students of tax and law and the layman seeking in depth knowledge. The recent Finance Acts 2006 and 2008, in particular, have modified significantly the tax rules in key areas applicable to wealth management planning. These new tax rules are all addressed in detail in this book and include the pre and post Finance Act 2006 inheritance tax treatment of trusts; the new post Finance Act 2008 residence rules; and the new Finance Act 2008 rules applicable to non-domiciled individuals and the tax treatment of off shore trusts. In view of the increasingly international nature of wealth management planning the book attempts to place the UK tax rules in an international context addressing such issues as: the role of wills in the international arena; the implications of the EU; the suitability of off shore financial centres; and the role and use of double taxation agreements. Appendices bring together useful material produced by HMRC and a detailed bibliography for the interested reader is also included. “ This book gives comprehensive coverage to the complicated subject of taxation for Financial Planners. It will be very valuable to all those Financial Planners who wish to extend their learning and reference and desire to meet the needs of clients”. NICK CANN, CHIEF EXECUTIVE OF THE INSTITUTE OF FINANCIAL PLANNING. “ In this book, Malcolm Finney presents a comprehensive summary of the UK tax rules in straightforward language and with many practical examples. It is a notable achievement to put incomprehensible tax legislation into such readily understandable terms; anyone advising on wealth management will find this to be an invaluable guide to the subject”. MALCOLM GUNN, CONSULTANT, SQUIRE, SANDERS & DEMPSEY “ The author demonstrates considerable skill in explaining complicated tax rules in a manner that makes them easy to assimilate and understand. The book contains Chapter summaries, useful Appendices and numerous worked examples, which provide a very clear, helpful explanation of some difficult tax rules. The book’s contents cover wide areas of the tax system, and yet provide sufficient technical depth to be a valuable point of reference for those involved in wealth management and financial planning”. MARK McLAUGHLIN, MARK McLAUGHLIN ASSOCIATES, MANAGING EDITOR OF TAXATIONWEB “ A valuable new text explaining the tax treatment applicable to financial planning products and strategies for UK domiciled persons (UK resident or expats) and non domiciled UK residents. This book will be of interest to a wide readership ranging from students of law and tax, the interested layman seeking in depth knowledge and professionals including solicitors, accountants, financial planners, private bankers and trustees. Malcolm is to be commended on distilling a vast amount of detailed material into a logical and well ordered framework”. ANDREW PENNEY, MANAGING DIRECTOR, ROTHSCHILD TRUST CORPORATION LTD “ Malcolm Finney’s book is stimulating, innovative and refreshingly practical. Anyone wanting either a high-level understanding of tax principles involved in wealth management or a deeper insight should read this book”. JACOB RIGG, HEAD OF POLICY, SOCIETY OF TRUST AND ESTATE PRACTITIONERS, ST